Mandatory greenhouse gas reporting
Produced in partnership with CLT Envirolaw
Mandatory greenhouse gas reporting

The following Environment practice note produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:

  • Mandatory greenhouse gas reporting
  • Brexit impact
  • Mandatory GHG reporting by quoted companies
  • Quoted companies
  • What needs to be reported?
  • Period of reporting
  • Reportable emissions
  • Activities for which the company is responsible
  • Methodology
  • Benchmarking, intensity ratio and trends
  • More...

Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements depends on:

  1. the size and nature of the organisation

  2. whether it is a UK company

  3. the amount of energy the organisation consumes

Even where a company is not required to report on its GHG emissions, chapter 2 of the Environmental reporting guidelines, including streamlined energy and carbon reporting guidance (the Guidelines) recommends that companies report on their emissions voluntarily. For voluntary GHG reporting information see Practice Note: Voluntary greenhouse gas reporting.

Brexit impact

11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. Any changes relevant to this content will be set out below. For further guidance, see Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources.

Mandatory GHG reporting by quoted companies

From 1 October 2013, the directors of a quoted company must report the company’s annual GHG emissions in the directors’ report.

The Climate Change Act 2008, s 85 required the Secretary of State to make regulations under section

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